United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2006 NY Rulings > NY L89653 - NY L89698 > NY L89682

Previous Ruling Next Ruling
NY L89682




January 17, 2006

CLA-2-46:RR:NC:SP:230 L89682

CATEGORY: CLASSIFICATION

TARIFF NO.: 4601.91.4000

Ms. Amanda M. Garland
F. Schumacher & Co.
1325 Cooch’s Bridge Road
Newark, DE 19713-2311

RE: The tariff classification of wall coverings made of vegetable plaiting materials, paper and textile fabric, from China.

Dear Ms. Garland:

In your letters dated October 26 and December 28, 2005, you requested a tariff classification ruling. Two samples were submitted for our examination and are being returned to you as requested. (Small portions of each are being retained for our reference.) Both samples are said to represent products that will be used as wall coverings in homes, offices or resorts.

The first sample, identified as “Lauhala-faced wallcovering,” is a sheet good consisting of interwoven, one-inch-wide strips of dried vegetable material cut from the leaves of a screw-pine plant (Pandanus tectorius). (In some regions, the term “Lauhala” is used to refer to products having this derivation.) The sheet of woven strips is backed by a continuous, glued-on sheet of paper, which in turn is backed by a continuous, glued-on sheet of non-woven textile fabric composed of polyester fibers.

The second sample, identified as “Bacbac-faced wallcovering,” is a sheet good consisting of interwoven, one-inch-wide strips of dried vegetable material cut from the stem of an abaca plant (Musa textilis). (In some regions, the term “Bacbac” is used to refer to products having this derivation.) Again, the sheet of woven strips is backed by a continuous, glued-on sheet of paper, which in turn is backed by a continuous, glued-on sheet of non-woven textile fabric.

Based on our examination of the samples, it appears that the products will be presented in the form of flat, broad sheets that do not lend themselves to being rolled up. It appears that rolling would likely cause damage resulting from splitting, cracking, ply separation, etc.

We note your suggestion that these products are classifiable in heading 4814 of the Harmonized Tariff Schedule of the United States, HTSUS, which provides for “wallpaper and similar wall coverings.” However, Note 9, Chapter 48, HTSUS, defines such products, in pertinent part, as “paper in rolls.” As discussed above, the subject goods do not answer to that description, and will instead be regarded as sheeting of plaiting materials.

Accordingly, the applicable subheading for the Lauhala-faced and Bacbac-faced wall coverings will be 4601.91.4000, HTSUS, which provides for plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles: other: of vegetable materials: other (than certain enumerated kinds). The rate of duty will be Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and Border Protection (CBP) and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Paul Garretto at 646-733-3035.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: